I have owned both the 100" recliner and theater seating. The theater seating was more comfortable than the 100". I personally don't like the 100" sofa. They all recline, but the back is too low and the headrest does not articulate. So we have opted for a new sofa from Brad and hall.
The new seating is Lamprights 84" high-back with a 14" center console. The seat back is taller and the headrest articulates. It also reclines further the our current 100" couch.
If it's not too late in your build, you may be able to add in a couch change.
Bruce, Lisa and the pups, Charlie, Opie and Rebel
2021 Cornerstone Y Azure
2018 Anthem, Victory Blue Sold, 2019 Ram Laramie 1500